SEC Company Response from Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178) (VNDA) — Apr 7, 2006
Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)
Date: April 7, 2006 · CIK: 0001347178 · Accession: 0000950103-06-001064
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File numbers found in text: 333-130759
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CORRESP
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J.P. MORGAN SECURITIES INC.
c/o J.P. Morgan Securities Inc.
277 Park Avenue
New York, NY 10172
April 7, 2006
Re:
Vanda Pharmaceuticals Inc.
Registration Statement on Form S-1
Registration File No. 333-130759
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
In accordance with Rule 461 of the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Vanda Pharmaceuticals Inc. for acceleration of the
effective date of the above-named Registration Statement so that it becomes effective at 2:00 p.m. (New York time) on Tuesday, April 11, 2006, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that between March 28, 2006 and April 6, 2006, the undersigned effected the following approximate distribution of copies of the Preliminary Prospectus dated
March 28, 2006 (the “Preliminary Prospectus”):
No. of Copies
Prospective Underwriters
3,074
Dealers
173
Institutions
3,621
Others
2,148
Total
9,016
In connection with the Preliminary Prospectus distribution for the above-reference issue, the prospective underwriters have confirmed that they are complying with the 48-hour
requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Securities and Exchange Commission
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April 7, 2006
Very truly yours,
J.P. MORGAN SECURITIES INC.
Acting severally on behalf of themselves
and the several Underwriters
By: J.P. Morgan Securities Inc.
By:
/s/ Richard Sesny
Name:
Richard Sesny
Title:
Vice President